DCIT, CENTRAL CIRCLE-31, NEW DELHI vs. SRC BUILDTECH PVT. LTD., NEW DELHI
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the appeal was not maintainable as the tax effect was less than the monetary limit prescribed by CBDT circular. The Revenue could not provide any exceptions to this rule.
What were the facts?
The Revenue filed an appeal before the ITAT. The assessee is SRC Buildtech Pvt. Ltd. The appeal pertains to the assessment year 2017-18.
What were the issues?
Whether the departmental appeal is maintainable before the ITAT when the tax effect is below the prescribed monetary limit as per CBDT circular.
Which sections of the Income-tax Act were involved?
Circular No. 17/2019
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH, ‘H’ NEW DELHI
Before: Sh. C. N. PrasadDr. B. R. R. Kumar
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the Revenue against the order of the ld. CIT(A)-30, New Delhi dated 26.07.2021.
According to Circular No. 17/2019 dated 08/08/2019, the CBDT in supersession of earlier instructions has directed that department’s appeals before ITAT shall not be filed in cases where the tax effect does not exceed the monetary limit of Rs. 50 lacs. The tax will not include any interest thereon. It is further clarified that even if in the case of an assessee, disputed issues arise in more than one assessment year, appeal cannot be filed in respect of such assessment year or years in which the tax effect in respect of disputed issues exceeds the monetary limit so specified.
2 SRC Buildtech Pvt. Ltd. 3. Admittedly, in the departmental appeal, the tax effect is less than Rs. 50 lacs, therefore, departmental appeal is not maintainable. The Ld. DR could not bring to our notice any exceptions mentioned in the said Circular.
In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 08/09/2022.
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